Internal Revenue Bulletin:
2004-41

October 12, 2004

ADMINISTRATIVE

This notice sets out transactions that have been identified by the Department of the Treasury and the IRS as “listed transactions”
for purposes of the regulations under sections 6011 and 6111 of the Code. Notice 2003-76 supplemented and superseded.

General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements
for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc.
2003-28 superseded.

This announcement states that Publication 1187, Specifications for Filing Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically, will not be revised by the beginning of the testing season November 1 through December 15, 2004, and details changes to
the publication so filers may submit a test file.